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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2024 (8) TMI 332

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.... Kumar, AOR Mr. Umakant Misra, Adv. ORDER PER Leave granted. 1. Heard Mr. V. Chandra Shekhar Bharathi, learned counsel appearing for the appellant (defendant). The respondent No.1 (plaintiff) is represented by Mr. Abhay Kumar, learned counsel. The 2nd respondent is represented by Mr. Umakant Misra, learned counsel. 2. The short issue to be considered here is whether the suit filed by the plaintiff claiming damage for malicious prosecution against the Directorate of Revenue Intelligence and their Officer is maintainable and if the suit is filed within the period of limitation prescribed for such suits. 3. It is not in dispute that the instant suit for compensation for malicious prosecution is to be filed within one year of the....

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.... would indicate that when the plaint was re-filed after due service of notice and expiry of two months from the date of notice under Section 80 of the CPC, it was beyond the one year period prescribed for limitation for such suit. 7. In the present case, the High Court proceeded to consider the maintainability of the suit under Section 155 (2) of the Customs Act. However, in our considered opinion, the maintainability of the suit should have been considered vis-à-vis the provision of Section 80 of the CPC. 8. In Bihari Chowdhary & Anr v. State of Bihar reported in (1984) 2 SCC 627, it is clearly specified that suit against the Government or public officer to which the requirement of a prior notice under Section 80 CPC is attrac....